TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Raymond Francis - Accountant-Auditor I
SUBJECT: Authorization for the Auditor-Controller to deny state assessed unitary property tax refund claims for Tax Years 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23
RECOMMENDATION
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Auditor-Controller requests authorization to deny seventeen (17) State assessed unitary property tax refund claims for return of 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23 taxes paid on Assessor Parcel Numbers 799-000-162, 799-000-181, 799-000-218, 799-000-173, and 799-000-222 (five Telecom properties), pursuant to Revenue and Taxation Code Section 100 and Section 5096.
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EXECUTIVE SUMMARY
Auditor-Controller is required to calculate the tax rate necessary for the timely and accurate billing of property tax in Napa County. The California Constitution Articles XIII and XIII A and Revenue and Taxation Code direct the counties on the property tax process, including state assessed unitary property. The Auditor-Controller's Office has received seventeen property tax refund claims from unitary property owners (five Telecom companies) for paid 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23 taxes. The property owners' claims state the unitary property tax rate is in excess of the rate allowed by the California Constitution, and have requested a combined refund of $945,015.13, plus interest.
The Auditor-Controller's Office has followed all the requirements of Revenue and Taxation Code Section 100 directing the establishment and calculation of the unitary tax rate for tax years 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23. The unitary tax rate process has been previously audited by the State Controller's Office and deemed calculated in compliance with State law. The Auditor-Controller is requesting the Board's authorization to deny the claims.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
Yes
Is it currently budgeted?
No
Is it Mandatory or Discret...
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